Lockwood, Ben (2000) Commodity tax competition and tax coordination under destination and origin principles. Discussion Paper. London: Centre for Economic Policy Research (Great Britain). Discussion paper (Centre for Economic Policy Research (Great Britain)) (No.255).

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Abstract

This paper proposes a general framework for analysing commodity tax competition under destination and origin principles, based on three possible tax spillovers: the consumer price spillover, the producer price/terms of trade spillover, and rent spillovers. A model is presented which can be extended to accommodate all three spillovers. Using this model, many of the results in the existing literature can be derived, compared, and extended.

Item Type:	Working or Discussion Paper (Discussion Paper)
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Social Sciences > Economics
Library of Congress Subject Headings (LCSH):	Commercial products -- Taxation, International cooperation, Taxation -- Econometric models
Series Name:	Discussion paper (Centre for Economic Policy Research (Great Britain))
Publisher:	Centre for Economic Policy Research (Great Britain)
Place of Publication:	London
Official Date:	September 2000
Dates:	Date Event September 2000 Published
Number:	No.255
Number of Pages:	64
Status:	Not Peer Reviewed
Access rights to Published version:	Open Access (Creative Commons)
Funder:	Economic and Social Research Council (Great Britain) (ESRC)

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